CGST Rate Notification

Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%

Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %

Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%

To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator

To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act

To notify the supplies not eligible for refund of unutilized ITC under CGST Act

To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act

To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act

To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act